Ignorance is the basic foundation of graft and corruption. The BIR-corrupt brigade is maximizing its full potential and profitability. Fishes find strength, courage and competence in numbers. They had conquered their predators/enemies by grouping together in order to make them bigger than their enemies. You too can become bigger than the fear that lingered in your minds and hearts. Join 'JuanTALKS' now and share your knowledge and experiences to other Filipinos.

Section 1. As a general rule, when a request or petition, whether written or verbal, can be disposed of promptly and expeditiously the official and employee in charge to whom the same is presented shall do so immediately, without discrimination, and in no case beyond fifteen (15) working days from receipt of the request or petition.

Section 2. In departments, offices or agencies that are usually swamped with persons calling for a particular type of service, the head of the department, office or agency shall devise a mechanism so as to avoid long queues, such as by giving each person a ticket number duly countersigned which shall specify the time and the date when the person, whose name and address shall be indicated, can be served without delay. Said person shall have the right to prompt service upon presentation of said ticket number.

Section 3. In case of written requests, petitions or motions, sent by means of letters, telegrams, or the like, the official or employee in charge shall act on the same within fifteen (15) working days from receipt thereof, provided that:

(b) If the communication is within the jurisdiction of the office or agency, the official and employee must:

(1) Write a note or letter of acknowledgement where the matter is merely routinary or the action desired may be acted upon in the ordinary course of business of the department, office or agency, specifying the date when the matter will be disposed of and the name of the official or employee in charge thereof.

(2) Where the matter is non-routinary or the issues involved are not simple or ordinary, write a note or letter of acknowledgement, informing the interested party, petitioner or correspondent of the action to be taken or when such requests, petitions or motions can be acted upon. Where there is a need to submit additional information, requirements, or documents, the note or letter of acknowledgement shall so state, specifying a reasonable period of time within which they should be submitted, and the name of the particular official or employee in charge thereof. When all the documents or requirements have been submitted to the satisfaction of the department or office or agency concerned, the particular official or employee in charge shall inform the interested party, petitioner, or correspondent of the action to be taken and when such action or disposition can be expected, barring unforeseen circumstances.

(c) If communication is outside its jurisdiction, the official or employee must:

(1) Refer the letter, petition, telegram, or verbal request to the proper department, office or agency.

(2) Acknowledge the communication by means of a note or letter, informing the interested party, petitioner, correspondent of the action taken and attaching a copy of the letter of the letter of referral to the proper department, office or agency.

The department, office or agency to which the letter, petition, telegram or verbal request was referred for appropriate action must take action in accordance with subsection (a), pars. 1 and 2 hereof.

The period of fifteen (15) working days herein provided shall be counted from the date of receipt of the written or verbal communication by the department, office or agency concerned.

To get this FREE ebook that the BIR is using during AUDIT, please do the following:

1. Download the PHOTO hereof & Attach it to your one email2. Copy the TEXT hereof & paste on your email's COMPOSE MAIL3. Send the PHOTO & TEXT to your 20 contacts4. CC: go@taxaccountingguru.com5. The ebook, within 48, will be sent to you6. Compliance is a must.

Learn the true ways of helping yourselves
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Learn the killer-ways of extinguishing a BIR audit.

Investment Fee:
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2. For SuperSaver, the rate is 988 pesos per day per person. The term 'SuperSaver' means those who will pay 10 days before the scheduled event-day.
3. For Early Bird, the rate is 1,388 pesos per day per person. The term 'Early Bird' means those who will pay 5 days before the scheduled event-day.

Venue:
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Sunday, 14 February 2016

REVENUE REGULATIONS NO. 3-2005
SUBJECT : Rules and Regulations Implementing Executive Order No. 398 (EO 398)
and Requiring Timely and Complete Payment of Taxes as a Precondition for
Entering Into and as a Continuing Obligation in Contracts with Government

TO
1.0
2.0

: All Internal Revenue Officers and Others Concerned
Objectives

1.1 Ensure that only tax compliant entities are allowed to enter into contracts with
government, its departments, agencies and instrumentalities for the supply of
goods and services.

1.2 Provide a simple and convenient way by which tax compliant applicants can
obtain the required documents and comply with the submission requirements
of EO 398.

General Provisions

2.1 Latest Tax Returns as Pre-Condition for Participation.

2.1.1 EO 398 provides. - "All persons, natural or juridical, local or foreign,
desiring to enter into or participate in any contract with the
government, its departments, bureaus, offices and agencies, including
state universities and colleges, government-owned and/or controlled
corporations, government financial institutions and local government
units shall, as a pre-condition, submit, along with their proposal and/or
bid, a copy of their latest income tax and business tax returns."

2.1.2 The above returns must be duly stamped and received by BIR and duly
validated with the tax payments made thereon except in cases provided
for in 4.2.2 below.

2.1.3 Returns filed with AABs or thru EFPS with corresponding reference
numbers shall be deemed duly stamped and received by the Bureau of
Internal Revenue (BIR).

2.2 Tax Clearance

Also part of the submission for the bid/offer to be accepted for evaluation is
the Tax Clearance from the BIR described in 3.4, 4.4 and 4.5 below.
2.3 Summary List of Contracts and Payments Made to Contractors
EO 398 provides. - “All departments, bureaus, offices and agencies, including
state universities and colleges, government-owned and/or controlled
corporations, government financial institutions and local government units,
shall regularly furnish the Bureau of Internal Revenue with the names of
private contracting parties that they have contracted with, as well as the
amount of payments made to these private contracting parties, to enable the
Bureau of Internal Revenue to scrutinize full and timely payment of taxes.”
To comply with the above, the concerned entities must submit via EFPS BIR
Form 1600 (a copy of which is attached herewith and made an integral part of
these Revenue Regulations), with the Alphabetical list of Payees completely
filled up for all contracts for the period of the report.
3.0 Definitions

3.1 Electronic Filing and Payment System (EFPS)
The internet-based system of the BIR for the paperless filing of tax returns,
the payment of taxes due thereon, and the submission of information such as
Summary List of Sales and Purchases. This system is available through the
BIR Portal.

3.2 Latest Income Tax Return (ITR)
For participants already with an Annual ITR, latest ITR shall refer to the ITR
for the preceding Tax Year be it on a calendar or fiscal year. For new
establishments which, therefore, have no annual ITR yet, it shall refer to the
most recent quarter’s ITR.

3.3 Latest Business Tax Return
Refers to the Value Added Tax (VAT) or Percentage tax returns covering the
previous six (6) months. For those with less than six (6) months of operations,
this refers to the monthly business tax returns filed to date.

3.4 Tax Clearance
Refers to the clearance issued by the Collection Enforcement Division (CED)
attesting that the taxpayer has no outstanding Final Assessment Notice and/or
delinquent account.

4.0 Specific Provisions

4.1 Mandatory EFPS Filing
Effective 1 April 2005, all prospective participants to any government
procurement of goods and services are mandated to file their income and
business tax returns and other required information electronically using the
Electronic Filing and Payment System (EFPS).

4.2 Acceptable Tax Return Submissions for Participation in Government
Procurement

4.2.1 Effective 1 May 2005, only tax returns filed thru EFPS will be
accepted as the required submission under Section 1 of EO 398.

4.2.2 Interim Procedure.- From the date of effectivity of these Regulations
up to April 30, 2005, Non-EFPS filed tax returns and payment
documents may be submitted as compliance to para 2.1. Provided that
these documents must first be presented to the Revenue District Office
with jurisdiction over the taxpayer for authenticity check and
stamping.

4.3 Processing of the Tax Return by the Procuring Government Entity

4.3.1 For EFPS generated or printed Tax Returns, the documents must be
checked for authenticity either by telephone with the BIR Contact
Center Tel 981-8888 or through the BIR Portal www.my.bir.gov.ph.

4.3.2 For those submitted under Section 4.2.2, copies of the Non-EFPS
generated tax return must be faxed to BIR Contact Center with a
covering letter stating the name of the procuring government agency,
the name of the responsible procurement officer, and such officer’s
telephone/fax numbers.

4.4 Tax Clearance

4.4.2

Requests for Tax Clearance by the bidding taxpayers must be in
writing and contain the following information: the name of the
taxpayer requesting the tax clearance, its tel/fax number, its taxpayer
identification number (TIN), the revenue district office with
jurisdiction over the taxpayer, .the name of the Procuring Government
Agency, the name of the responsible procurement officer, and his
tel/fax number.

The application must be addressed to the Division Head, Collection
Enforcement Division, BIR National Office Telefax 928-7466.

4.0 Specific Provisions

4.1 Mandatory EFPS Filing
Effective 1 April 2005, all prospective participants to any government
procurement of goods and services are mandated to file their income and
business tax returns and other required information electronically using the
Electronic Filing and Payment System (EFPS).

4.2 Acceptable Tax Return Submissions for Participation in Government
Procurement

4.2.1 Effective 1 May 2005, only tax returns filed thru EFPS will be
accepted as the required submission under Section 1 of EO 398.

4.2.2 Interim Procedure.- From the date of effectivity of these Regulations
up to April 30, 2005, Non-EFPS filed tax returns and payment
documents may be submitted as compliance to para 2.1. Provided that
these documents must first be presented to the Revenue District Office
with jurisdiction over the taxpayer for authenticity check and
stamping.

4.3 Processing of the Tax Return by the Procuring Government Entity

4.3.1 For EFPS generated or printed Tax Returns, the documents must be
checked for authenticity either by telephone with the BIR Contact
Center Tel 981-8888 or through the BIR Portal www.my.bir.gov.ph.

4.3.2 For those submitted under Section 4.2.2, copies of the Non-EFPS
generated tax return must be faxed to BIR Contact Center with a
covering letter stating the name of the procuring government agency,
the name of the responsible procurement officer, and such officer’s
telephone/fax numbers.

4.4 Tax Clearance

4.5 Processing of Tax Clearance by Procuring Government Agency
A Tax Clearance obtained under paragraph 4.4 above must be verified for
authenticity by telephone with the BIR Contact Center or through the BIR
Portal which will have an updated list of participating firms with Tax
Clearances.

SECTION 1. SCOPE. – Pursuant to Sections 7(a) and 244 of the National Internal Code
of 1997, as amended, these regulations are hereby promulgated for the purpose of amending certain
provisions of Revenue Regulations No. 3-2005, particularly in the issuance of Tax Clearance, one
of the eligibility requirements pursuant to the Implementing Rules of Republic Act (RA) No. 9184,
in relation to Executive Order (EO) No. 398.
SECTION 2. AMENDMENT. Items 2, 3 and 4 of Revenue Regulations No. 3-2005
shall be amended as follows:
“2.0 General Provisions
2.1 Latest Tax Returns as Pre-condition for Participation
2.1.1 EO398provides.-Allpersons,naturalorjuridical,localorforeign,
desiring to enter into or participate in any contract with the government, its
departments, bureaus, offices and agencies, including state universities and
colleges, government-owned and/or controlled corporations, government
financial institutions and local government units shall, as a pre-condition,
submit, along with their proposal and/or bid, a copy of their latest income
tax and business tax returns.
2.1.2 The above returns and the taxes due thereon must be filed and paid

3.4 Tax Clearance
Refers to the clearance issued by the Accounts Receivable Monitoring
Division (ARMD) (formerly Collection Enforcement Division) attesting
that the taxpayer has no delinquent account and has satisfied all other
criteria for the issuance of Tax Clearance as prescribed under 4.4.2 hereof.
4.0 Specific Provisions

xxx xxx xxx xxx

4.2 Acceptable Tax Return Submissions for Participation in Government
Procurement- Only tax returns filed thru EFPS will be accepted as the required
submission under Section 1 of Executive Order No. 398.
4.3 Validation of Tax Return and its applicable attachment/s by the Procuring
Government Entity – The tax returns must be checked for authenticity by
verifying from the list of Tax Clearances issued published in the BIR website
www.bir.gov.ph, by accessing Tax Clearance under “announcement”, then
choose the applicable period of issuance. However, attachments to the tax
returns (e.g., Audited Financial Statements, etc.) must be validated with the
concerned Office under the Large Taxpayers Service if the bidder is
classified as a large taxpayer, or with the Revenue District Office where the
bidder is registered.
4.4 Tax Clearance

4.4.1 All applications for the issuance of Tax Clearance in accordance with
the requirement under RA No. 9184 and EO No. 398 shall be manually
filed with the Office of the ARMD, until such time that an on-line
application for this purpose has been made available for use of
prospective bidders.

4.4.2 TaxClearance,withavalidityperiodofsix(6)monthsfromthedateof
issuance shall be issued to any applicant who has satisfied the following
criteria:

no unpaid annual registration fee;

no open valid “stop-filer” cases;

a regular user of the BIR’s Electronic Filing and Payment System
(eFPS) for at least two (2) consecutive months prior to the
application for Tax Clearance ; The required two (2) consecutive months usage of eFPS shall
only apply to new applicants. For those which were previously
issued Tax Clearance for bidding purposes, the requested Tax
Clearance shall only be issued if they are found to be regular
eFPS users from the time of enrollment up to the time of
application.

no pending criminal charge with the Department of Justice or any
competent court; and

no delinquent account and/or judicially protested tax assessments
with decision favorable to the BIR
For purposes of this regulations, delinquent account shall refer to
the outstanding tax liabilities arising from either self-assessed
taxes (i.e., unpaid second installment of income tax due per
income tax return filed, unredeemed dishonored check, tax
payments using expired Tax Debit Memo and any unpaid tax due
as declared in the tax return filed) or a result of an audit or third
party information thru the issuance of an assessment notice which
was not protested within the prescribed period.
Tax assessments timely protested administratively pursuant to the
provisions of Revenue Regulations (RR) No. 12-99, as amended
by RR No. 18-2014 and/or elevated to the Court of Tax Appeal
(CTA) or to higher court within the prescribed period, and where
the collection of the assessments are not yet considered final,
executory and demandable, shall not be considered delinquent
account. Timeliness in the filing of the administrative protest
and/or the elevation of the case to the competent court must be
certified by the handling office (i.e., Regional Legal Divisions,
Litigation Division, Appellate Division); thus, this certification
shall form part of the documentary requirements in the filing of
an application for Tax Clearance.
However, indiscriminate filing of appeals to the CTA or with the
higher court after the assessment has already become final,
executory and demandable, is considered frivolous and dilatory
in nature; and the same shall not be considered as timely filed.
Hence, the concerned handling office should exercise prudence
and due diligence in the issuance of the aforesaid required
certification.
Applicants with tax assessments which were timely judicially
protested but already covered by an earlier court decision
favorable to the BIR and the same are subject of appeals or motions for reconsideration timely filed by the taxpayers, shall
be issued Tax Clearance, provided an escrow deposit shall be
made with any authorized agent bank equivalent to the tax
liabilities being protested. However, for pending cases with the
higher court which were covered by a decision in favor of the
taxpayer, there is no need for the applicant to make an escrow
deposit.

For applicants with delinquent accounts but the tax liabilities
involved were the subject of the applicant’s application for either
abatement of penalties or compromise settlement pursuant to
Section 204 of the Tax Code, Tax Clearance shall also be issued,
provided, the applicant shall make an escrow deposit with any
authorized agent bank equivalent to the tax liabilities, including
the applicable delinquency penalties (net of the amount offered
for payment upon application of the abatement or compromise
settlement).
4.4.3 The Tax Clearance to be issued by the Bureau, thru the ARMD, shall
indicate, among others, the information regarding the taxpayer’s current
assets and current liabilities as indicated in the latest audited Financial
Statements submitted to the Bureau. This information shall serve as
reference by the Procuring Government Agency in the computation of
the bidder’s Net Financial Contracting Capacity (NFCC). The Tax
Clearance to be issued to applicant with deficiency tax assessment
which was timely protested administratively or elevated to the
competent court as mentioned in Section 4.4.2.e of these regulations
shall likewise have information on the details of these tax liabilities and
the same shall be considered by the concerned Procuring Government
Agency in the computation of the aforesaid NFCC.
4.4.4 The name of the prospective bidders/taxpayers who shall be found to
have submitted a spurious Tax Clearance shall be forwarded to the
Prosecution Division of the Bureau for the filing of the appropriate
criminal charges. The Procuring Agency, on the other hand, shall
impose the appropriate administrative penalty, in accordance with
Section 69 of Republic Act No. 9184.
No Tax Clearance shall be issued to this prospective bidder,
notwithstanding the satisfaction of the criteria provided under 4.4.2 of
this regulations, until such time that the criminal case filed against the
prospective bidder is resolved or the administrative sanctions imposed
by the concerned procuring agency has been lifted, whichever is
applicable. 4.5 Validation of Tax Clearance by Procuring Government Agency

A Tax Clearance obtained under paragraph 4.4 above must be verified for
authenticity through the BIR website which will have a periodic updates of
the list of taxpayers / participating firms with BIR-issued Tax Clearances.”
SECTION 3. REPEALING CLAUSE. – All existing rules and regulations, revenue
issuance, memoranda, rulings or parts thereof, which are contrary to or inconsistent with the
provisions of these Regulations are hereby amended, modified or repealed accordingly. EmelinoTMaestro.com

Monday, 8 February 2016

All Internal Revenue Officers and Officials
OBJECTIVES
This Order prescribes the policies, guidelines and procedures to be observed in the
audit/investigation of tax returns to enhance taxpayers’ voluntary compliance by
encouraging the correct payment of internal revenue taxes through the exercise of the
enforcement function of the Bureau.
AUDIT/INVESTIGATION OF TAXPAYERS
In general, all taxpayers are considered as possible candidates for audit. To cover
such audit/investigation of taxpayers, electronic Letters of Authority (eLAs) shall be issued.
The said audit/investigation shall include, but not limited to, the following cases:
1. Mandatory Cases

1.1 Taxpayers with claims for income tax refund or issuance of tax credit certificate
(Selection Code: ITR for income tax refund and ITC for tax credit certificate)

1.9 Policy cases covered by written directive of the Commissioner (Selection Code:
CIR)
2. Priority Taxpayers/Industries - Unless revised through the issuance of a Revenue
Memorandum Order (RMO), the tax returns to be audited shall be based on the following
criteria:
Selection
Code

2.1 Taxpayers mandatorily covered to file their returns using EFP
eFPS or eBIRForms under existing revenue issuances but
failed to use the same

2.2 Taxpayers maintaining an ending inventory of 100% or more INV
of their gross sales

2.20 Contractors of National Government Agencies (NGAs), CON
Local Government Units (LGUs) and Government
Controlled Corporations

2.21 Sellers of goods and services via e-commerce ECO

2.22 Hospitals, Clinics, Medical/Dental Laboratories MED

2.23 Amusement/Entertainment/Event Centers AEE

2.24 Advertising Agencies ADA

2.25 Business Processing Outsourcing Companies

2.26 Insurance Companies

2.27 Restaurants/Fast Food Chains/Catering Services/Bars/Coffee
Shops

2.28 Taxpayers with zero-rated sales

2.29 Taxpayers with intelligence information such as specific
business knowledge, third party data and publicly available
information (e.g., from media press releases vs. actual
revenue/tax declaration per return, etc.)

3. Other priority audit that may be identified by the Regional Director (RD)/Asst.
Commissioner, Large Taxpayers Service (ACIR-LTS):

(The above Officials are not precluded in selecting taxpayers which do not fall within the
foregoing criteria but may be possible candidates under other priority audit.)
The tax returns to be selected for item numbers II.2 to 3, for regional tax cases, shall
consist of 60% TAMP and 40% non-TAMP taxpayers of the Revenue District Office.
III. POLICIES AND PROCEDURES

The RDO and RD/LTD, LTAD and ACIR-LTS are equally responsible in ensuring that
only returns of taxpayers registered within their jurisdiction and those that match the
selection criteria of this Order are selected for issuance of eLAs. Otherwise, they shall
be subject to administrative sanctions.

Any deviation, except those selected under Item II.3 hereof, shall require a request with
a written justification to be submitted by the RD to the Deputy Commissioner-
Operations Group (DCIR-OG) for regional cases, and ACIR-LTS to the Commissioner
for LT cases. A copy of the request approved by the DCIR-OG shall be furnished to the
Assistant Commissioner, Assessment Service (ACIR-AS) for monitoring purposes.
The Selection Code to be assigned to cases under this category shall be “OUT”.

The RDO/LTD/LTAD shall prepare two (2) lists of taxpayers who have not been
audited, to wit:

3.1 Taxpayers who have been in operation for more than three (3) years up to five (5)
years; and

3.2 Taxpayers who have been in operation for more than five (5) years.

At any given time he/she shall make sure that each RO should have a case load coming
from either of the two (2) lists above, whether or not any of the selection criteria under
Item II.2 has been met. The Selection Code for cases within these lists shall be “LST”.

If the taxpayer has been audited for the last two (2) years and has been again selected
for audit on the current or 3rd year, the RDO/LTD/LTAD shall submit a written
explanation to the Commissioner, copy furnished the DCIR-OG for Regional cases, as
to why such taxpayer shall be subjected to audit for three (3) succeeding years, unless
the RDO/LTD/LTAD has established that such taxpayer has an under declaration of
sales/income or overstatement of expenses/deductions by at least 30% (prima facie
evidence of fraud). Cases selected under this policy shall have a Selection Code of
“FRD.”
The deficiency assessment on these cases should be imposed a fifty percent (50%)
surcharge.

Discrepancies or audit/review findings arising from taxpayers with filed claims for
VAT refund/credit referred by the VAT Credit Audit Division (VCAD) or Tax Audit Review Division (TARD) should be evaluated by the RDO/LTD/LTAD to determine
any tax implications. The RDO/LTD/LTAD may select the taxpayer-claimant for
issuance of eLA, if necessary. However, if the taxpayer-claimant is already the subject
of an existing eLA for the same taxable year covered by the claim, the audit/review
findings should be consolidated with the existing eLA/case. A copy of the narrative
memorandum report on these cases should be transmitted by the RDO to the ACIR-AS
for regional cases, and by the LTD/LTAD to the ACIR-LTS for LT cases, on or before
the 10th day of the month following the submission of the report of investigation by the
RO.

The Electronic Letter of Authority Monitoring System (eLAMS) shall be used in the
request, approval and issuance of eLAs, as well as in updating the status of the same,
until the Case Management System (CMS) of the enhanced Tax Information System
(eTIS) is rolled-out in the National, Regional and District Offices.

Electronic Memorandum of Assignment (eMOA) thru eLAMS shall be issued for the
following cases:
7.1 Reassignment for the continuation of the audit/investigation of a case to another
Revenue Officer (RO) due to resignation/retirement/transfer of the original RO;
7.2 Assignment to the original RO of returned cases by the reviewing office or
reassignment to another RO of returned cases in case of
resignation/retirement/transfer of the original RO;
7.3 Reassignment to another RO due to referral of the case to another investigating
office [e.g. cases referred to Regional Investigation Division (RID), National
Investigation Division (NID)]; and
7.4 Protested cases/cases for reinvestigation.

As a general policy, the simultaneous investigation of all liabilities of the taxpayer shall
be followed. One (1) eLA shall be issued for each taxable year or period to include all
internal revenue tax liabilities of the taxpayer, except when a specific tax type had been
previously examined (e.g., audit of VAT under VAT Audit Program and VAT arising
from claim of tax refund/credit).

Except for eLAs issued under the RATE Program of the National Office or Regional
Office, only Revenue Officers–Assessment Group shall be authorized to conduct audit
and investigation of tax cases, whether in a principal or assisting capacity. The same
RO and/or Group Supervisor (GS) shall not be assigned in the current year with the
same taxpayers who have been examined for the prior year, except when there is only
one GS or at most four (4) ROs in one district/investigating office.

Notwithstanding the policies in Items III.8 and 9 above, eLAs shall be issued for the
following tax cases:
10.1 Specific audit of claims for VAT refund or issuance of TCC wherein one eLA
shall be issued for each taxable period/quarter of claim. The same RO may be
assigned for two (2) or more taxable quarters provided the quarters covered are
for the same taxable year.

10.2 In the issuance of eLA covering the audit of tax liabilities of taxpayers retiring
from business, one (1) eLA shall be issued for the audit/investigation of the
internal revenue tax liabilities covering the immediately preceding year and the
short period return. However, the RO assigned to the case shall prepare two (2)
separate reports, one for the immediately preceding year, and another on the
results of the audit/investigation for the short period return.
Taxpayers who are retiring from business with gross sales/receipts amounting to P
1,000,000.00 and below or gross assets not exceeding P 3,000,000.00 shall no
longer be verified/investigated.

10.3 For estate tax cases with other tax liabilities, two (2) separate eLAs shall be issued
to the same RO, one (1) for the estate tax liability and a separate eLA covering the
audit of other tax liabilities for the year immediately preceding the death of the
taxpayer and the short period within the year up to the death of the decedent. The
RO shall prepare three (3) separate reports: 1) for the estate tax liability, 2) for the
other tax liabilities covering the immediately preceding year and 3) for the short
period return.
For estate tax cases where the decedent has no other tax liabilities, a Tax
Verification Notice (TVN) shall be issued irrespective of the amount of gross
estate as prescribed in Item No. III.5 of RMO No. 69-2010.

The concerned RDO/LTD/LTAD shall see to it that the cases, including mandatory
cases, are equally and fairly distributed among the ROs taking into consideration the
capability of each RO.
The eLAs for assignment to each RO-Assessment shall be a maximum of thirty (30)
cases, not counting mandatory cases, at a given time subject to replenishment upon the
submission of the report of investigation/closure of each case. However, no RO shall
be given the maximum workload of 30 cases if there are other ROs who have not been
assigned the same number of cases.

The RDO/LTD/LTAD may assign more than one RO to conduct the audit, and all the
names of the RO must be indicated in the eLA.

Each eLA is counted as one case of the RO assigned to the case except for eLA
assigned to a group of ROs, which shall be counted as a case attributable to the lead
examiner only. The lead examiner is the examiner first listed in the eLA.
Nevertheless, deficiency assessment/collection on the case shall equally credited
among all the ROs indicated on the eLA.

No new eLA shall be assigned to an RO who has -

14.1 Pending workload of 30 or more eLAs; or

14.2 Ten (10) or more prescribing/prescribed cases; or

14.3 No office clearance as required under existing revenue issuances; or

14.4 More than ten (10) returned dockets which have not been acted upon for more
than fifteen (15) days from receipt of the docket; or

14.5 Case(s) of claims for tax refund/credit held for more than the prescribed number
of days to submit the report; or

14.6 Other mandatory case/s already outstanding for more than 180 days.

The RDO/LTD/LTAD is primarily responsible in performing the following tasks:

15.1 Strict implementation of the policy on the assignment/replenishment of cases;

15.2 Monitoring of ROs’ workload and status update of cases in eLAMS and eTIS,
where applicable;

15.3 Ensuring that all ROs listed in the eLA have specific assignments and output;
and

15.4 Review of the aging of inventory of cases and enforcement of the immediate
completion of long overdue cases by way of issuance of call-up memorandum
and possible referral to the Internal Investigation Division.

Cases returned after review by the Chief, AD, the RD/Head Revenue Executive
Assistant (HREA), ACIR-LTS or any head of office in the National Office, whenever
applicable, for compliance with certain documentary audit requirements or for further
conduct of audit to meet some procedural requirements, shall be considered as an
addition to his existing workload upon receipt of the returned case or docket. These
returned cases requiring compliance with certain review requirements shall be acted
upon by the RO and returned by the RDO to the Chief, AD, RD/HREA, ACIR-LTS or
any head of office in the National Office within fifteen (15) days from receipt of the
docket from the reviewing office. This shall be strictly observed in order to ensure that
top priority action shall be given by the concerned RO on these returned cases.

Cases referred to the Legal Division in the Regional Offices/Legal Service in the
National Office shall be removed from the inventory of the concerned RO for purposes
of replenishment of cases. The Legal Service, Legal Division or any other authorized
office shall act on the request of the RDO/LTD/LTAD within ten (10) calendar days
from receipt of such request.
However, once the case is returned to the RO for continuation of audit/investigation,
this shall be considered as part of his inventory or workload. If such returned cases
result to an excess over thirty (30) cases, this situation will not be considered a
violation.

Cases returned for reinvestigation may be acted upon by the original RO assigned to
the case, except when the original RO is no longer assigned in the investigating office.

All investigating ROs shall submit to the RDO/LTD/LTAD an inventory of pending
cases with eLAs as of September 30, 2015, which shall be consolidated by the
RDO/LTD/LTAD for submission to the Assessment Performance Monitoring Division
(APMD) under the AS for Revenue Regions and the LT Performance Monitoring and
Programs Division (LTPMPD) for LTS not later than October 15, 2015. The
consolidated list to be submitted shall be in soft copy using the Microsoft Excel format
prescribed in Annex “A” hereof.

In requesting documents to be presented during tax investigation, the RO shall comply
with RMO No. 53-98, as amended by RMO Nos. 16-2007 and 22-2007, and other
applicable revenue issuances. The RO shall mark in the Checklist of Requirements
only the documents/records which are applicable and relevant in the audit and should
not require the taxpayer to submit tax returns and other information which can be
retrieved within the Bureau.

If the taxpayer has been selected for regular audit under this Order and subsequently,
the taxpayer becomes a candidate under the VAT Audit Program, significant findings
on the audit of VAT should be communicated to the Chief – AD/Head, VAT Audit
Team for possible risk identification in the current quarters.

If an eLA has been issued under the VAT Audit Program and subsequently, the
taxpayer becomes a candidate for regular audit in the RDO/LTD/LTAD based on the
selection criteria under this Order for the same taxable year, the request for eLA for
regular audit shall not include the VAT liability even if the eLA issued under the VAT
Audit Program is for a particular taxable quarter only.
The head of the VAT Audit Team should transmit a copy of the VAT audit findings to
the RDO/LTD/LTAD conducting the regular audit to determine their relevance and
effect to other tax liabilities.

The RO assigned to the case shall present or serve the eLA to the taxpayer or his
representative in accordance with Section 3.1.6 of RR No. 12-99 as amended by RR
No. 18-2013.

The RO shall observe the procedures prescribed in RMO No. 26-2010 regarding the
preparation of the List of Assets (BIR Form No. 0804) subject to an
investigation/verification. The list shall be prepared manually until such time that a
computerized system for this purpose has been in place.

The report of investigation/verification of cases covered by eLAs/TVNs/MOAs
pursuant to this Order shall be submitted by the RO within the following prescribed
number of calendar days:

No. of Days
180 days for Regional cases and
240 days for LT cases, from the
date of the eLA
60 days for Regional cases, and 80
days for VCAD and LT cases,
from the date of filing of the
application
60 days from submission of
complete documents

5 days from submission of
complete documents Case Classification

MOA on protested cases/reinvestigation

No. of Days
60 days from the submission of
complete documents in case of
request for reinvestigation; 60 days
from the date of MOA in case of
request for reconsideration

For VAT claims recommended by the Regional Offices the dockets should be
transmitted to the Chief, AD on the 60th day and to TARD not later than the 80th day
from the date of filing of the application. For those VAT claims filed in VCAD the
docket of the claim shall likewise be transmitted to the TARD within the same period.
Such claims shall be forwarded to the concerned approving official not later than the
20th day from receipt thereof by the TARD.
For VAT claims filed in LTS, the dockets should be transmitted to the concerned
HREA not later than the 80th day from the date of filing of the application.

The use of BIR Form 0500 in reporting the audit/investigation and the mandatory
reporting requirements to be prepared by an RO that will comprise a complete tax
docket prescribed in Annex “B” of RMO No. 53-98, as amended by RMO Nos. 16-
2007, 22-2007 and Revenue Memorandum Circular (RMC) No. 29-2009, in relation to
the big ticket items, shall be strictly observed by all ROs concerned.
For eTIS-CMS users, the above form shall be accomplished online.

Failure on the part of the RO to render a report of investigation/verification within the
time frame prescribed above shall not nullify the eLA. The eLA is enforceable even if
it remains outstanding beyond the time frame for submission of report of
investigation/verification by the RO assigned to the case, subject to the period of
limitation under Sections 203 and 222 of the Tax Code of 1997, as amended. However,
the RO who fails to submit the report investigation/verification shall be subject to any
applicable administrative sanction.

As stated in Item Number IV.8 of RMO No. 44-2010, it is reiterated that pending eLAs
as of the effectivity of the said Order shall no longer be revalidated. In case the report
of investigation cannot be rendered within the prescribed period, the concerned RO
shall prepare a monthly progress report starting from the time such audit report should
have been rendered stating therein the reason for the delay in the submission of the
report of investigation duly noted by his GS and approved by the RDO/LTD/LTAD.
The said progress report/s shall be attached to the docket of the case.

The RDO/LTD/LTAD shall report to the ACIR, Internal Affairs Service, Attention:
The Chief, Internal Investigation Division, any RO under his supervision with
prescribed tax cases and long overdue cases that are still unsubmitted despite several
call up letters/reminders issued by the RDO/LTD/LTAD. A statement of all the facts
and other documents (e.g., memoranda issued to the concerned RO calling his attention
regarding submission of required reports of investigation within the prescribed period)
must be submitted together with his report, copy furnished the RD and ACIR-AS for
revenue regions and the ACIR-LTS for LT.

31. A random revalida of audit cases may be conducted by the Office of the Commissioner
and/or the Office designated by the Commissioner.
32. Any violation of the foregoing instructions by any RO or official shall be a ground for
the imposition of appropriate administrative sanctions/penalties.
REPEALING CLAUSE

All other provisions of issuances, circulars and memoranda inconsistent herewith are
hereby repealed, amended or modified accordingly.

Learn the true and correct ways of handling the BIR audit, investigation and examination. Learn more from EmelinoTMaestro.com

Tuesday, 2 February 2016

When I was a freshly graduate from Pamantasan ng Lungsod ng Maynila 28 years ago, I learned early enough that to be employed immediately and to get my desired salary would only be a dream. The fresh graduates (1) from prestigious schools like Ateneo, La Salle or UP, (2) having either a latin honour or class-topnotcher, or (3) already passed the licensure exams overflowed the priority list of my target employers. Ending, I landed to a 37.50 pesos/day job (when the minimum wage is already 64 pesos a day). Yup, As an accounting clerk cum messenger in a government owned and controlled corporation was my first life-assignment.

This scenario has never changed since then. Many of the graduating students may find themselves in a less desirable job offer. Many also from those who graduated last year still have to find a job.

The schools had taught you well the ability to think BUT IT DID NOT TEACH YOU HOW TO THINK AND ACT LEGALLY. We are in a society where the superiority of laws of State is overwhelming and encompassing. Your acts must always within its parameters else you would either be fined, imprisoned or deported. Law makes us civilized residents of the Philippines. And, in ignoring and violating these laws would immediately change a birth-name into a ‘criminal’ or ‘fugitive’.

Saying so, it is better to advertise to your potential employers that (1) YOU KNOW THE LAW and (2) YOU CAN USE THE LAW EITHER TO SOLVE HIS PROBLEMS OR PREVENT A POSSIBLE PROBLEM TO OCCUR.

Most of the employers’ problems today arise from their ignorance of the Bureau of Internal Revenue’s rules and regulations. If you would only take a moment to study the cause and effect of their failure to comply therewith, you would find yourself in the priority list of the desirables.

What is a CAREER DEVELOPMENT AND BUSINESS OPPORTUNITY PROGRAM? It is systematic approach in increasing your corporate/business value by way of aligning your knowledge and knowhow in solving the chronic, systemic, and operational problems of a potential/existing employer.

Every employer would like to know that you had already and seriously immersed yourself into the laws governing BIR’s tax mapping, inventory-taking, surveillance, tax evasion strategies, audit and investigation and deficiency tax assessments. When he sees that you had already undergone a special seminar/course/training in the said field, the chance of being employed and getting the desired salary rate is within your reach.

Voluntarily arming yourself with the true and correct knowledge that is TAXATION may be seen by your employer as his substantial cash savings because you, as a tax-educated employee, understand the rules that govern his business operations. Thus, the preparation of a wrong and irrelevant report (in which the BIR imposes a fine) may be sufficiently addressed.

Unlike in the CPA field where you need to pass its Board Exams and then, be employed as an apprentice for the period of three (3) years before you would be allowed to practice it, in Tax Agent Practice, an eighteen (18) credit hours of special training, seminars or short term courses in National Internal Revenue Code (taxation) on top of the degree either in Arts, Commerce, Business Administration or Law is only what you need. Without it, the BIR would neither accept nor evaluate your Application for Tax Agent (BIR Form No. 1916).

What is a TAX AGENT? He is an individual who offers his important tax services for a fee to others. His job includes the preparation and certification of returns, statements and other papers, representation of a client before the BIR and drafting of reports, protests and the likes.

Katax.ETM says!

“To eradicate the mental, physical, emotional and financial inequalities, we, the people, should eliminate ignorance at once because IGNORANCE is an intentional failure to enrich self with justly knowhow. It is also a disability to timely and correctly apply what is legally right and to immediately unlearn what is immorally wrong.”

Who is ETM?

ETM stands for EMELINO T MAESTRO where the initial ‘T’ means ‘tax’. Biro lang!. T stands for Tolentino. He wrote more than 30 books in the field of taxation, is the Father of Tax Accounting and Tax Guru to others. Professional tax-lecturer of many organizations such as GMA-7, ABS-CBN, Wyeth, Department of Trade and Industry and many more. Founder of the School for Tax Consultants, ETM Tax Agent Office, Auditor Ng Bayan -Ombudsman’s accredited Corruption Prevention Unit, and Tax Accountants Society.

Where ETM stands?

Similar to “Kapamilya” of ABS-CBN, “Kapuso” of GMA-7 and “Kapatid” of TV5, ETM believes that although businesspeople, for the rest of their lives, will compete everyday with one another, it cannot be set aside that these people when it comes to taxation are brothers and sisters. Wherever they go either in a foreign land or within the archipelagos of the Republic of the Philippines, still, they carry with them a name that attracts the attention of and really excites any government - the surname ‘TAXPAYER.’ Therefore, for their best interests, the name ‘Kataxpayer’ or Katax, for short, comes in and may mean ‘a community that helps and assists one another in complying with the laws of the States.

To tax more, BIR employs the Tax-evasion Assault, Benchmarking, Letter of Authority, Letter Notice, Oplan Kandado, Tax Mapping, Surveillance, Subpoena Duces Tecum and Assessment Notice. These tactics and techniques are not only too detrimental and damaging to the Katax’s livelihood but also to their mental and physical health. Definitely, they are contrary to the BIR’s written claims that they are necessary to establish a harmonious relationship and a continual partnership with the same.

Someschools and universities’ personnel as well as some BIR officials are so reluctant to accept that the standards and principles such as the Philippine Financial Reporting Standards (PFRS) and Philippine Standards on Auditing (PSA) are inferior to the obligations created by the laws of the State and notwithstanding the obligations that a contract brings. Moreover, they are too busy romancing with these standards and principles. By doing so, they deliberately failed and still fail to teach and spread the true and correct means in complying with the said laws. Furthermore, they are too complacent that what they produced and will be producing in their campuses and training rooms would match the requirements of the taxpaying public which is seldom to be in the opposite.

Finally, many Katax have been and will become the victims and preys of misrepresentation/deceitful-advertising that is (1) a CPA can compute the correctly amount of taxes, (2) all lawyers can accurately interpret laws of the State, (3) newly graduates, whether from prestigious or public schools, can immediately deliver the useful reports and recommendations, and (4) BIR officials would have the mental prowess and courage to help and assist first the unfortunate them before a civil/criminal penalty shall be slapped. Because of these misconceptions that these misrepresentations bring, the graft and corruption are actively tolerated and the worst of all, they are knowingly encouraged. IGNORANCE OF THE LAW MUST BE TOTALLY ERADICATED.

Would you like to start now?

EMELINO T MAESTRO

Father of Tax Accounting, Tax Guru

DRAFT PROPOSAL TO SAVE CASH AND ITS EQUIVALENT

Background

On an annual-and-nationwide basis, 15 billion pesos were/are being used to jointly and severally bribe Revenue Officials. In minds and hearts of many taxpayers, this indecent act is a necessary evil in order to protect a life, a livelihood and the liberty that most of them are enjoying right now. However, all of them are seeking and searching for a long lasting solution to end this unwanted and wasteful use of important resource (cash).

Synopsis

You, as a taxpayer, is a Nation-builder and the true giver of light and life, through your generous tax payments, to the unfortunates.

It cannot be set aside your wisdom, inspiration and desire to protect your life, family, livelihood and liberty whenever the BIR is auditing, examining and investigating your business, books of accounts and other accounting records. But, there is a better and morally upright way in resolving these perennial troubles.

Your resource should be channelled down either to increase your productivity and profit, decrease your downtime and costs or both which many believes to be so achievable.

Clear and Present Danger

We have already identified the only source of your never-changing tax problems that had caused you so much unbearable stress, sleepless nights, mental anguish and recurring diseases. It is the ignorance of the law of this State (Article 3, New Civil Code).This State had laid down all the fundamentals in making you and your suppliers and customers not be ignorant of its law.

Because of too many laws in which not all of them are applicable to you, this State is not under legal duty to equip you with what you need to know, comprehend and use but it is your destiny and obligation not only to yourself but also to your loved ones to timely and correctly learn it/them.

In taxation, it is alarming to note that GASOLINE DEALERSfrom Petron, Shell, Chevron, et. al., although their business operations are almost identical in many ways, have so different ways in preparing their documentary evidences (document accounting), books of accounts (entry making), and reports (return constructing).

The Philippine Congress had laid down the principle in document accounting, entry making and return constructing (actions). These actions should always be uniform in scope, scale and other aspects.

Challenge

You are neither required to create a new law nor interpret an existing one. Your obligation is to comply with the language and spirit of the laws having control and jurisdiction over your trade, business and conduct. Your challenge is to comply with the laws of this State which is non negotiable. To do this, you must extinguish your obligations that this State has already laid down (Tax Code).

Measurable Objectives

To know the laws of the BIR

To map out the document-accounting, entry-making and return-constructing activities

To design and develop all the necessary accountable forms and tax-basis chart of accounts that are acceptable and understandable to the BIR

To prepare all the relevant reports, statements, lists, schedules and returns correctly and on time

To have a uniform and standardised Tax Accounting Manual

Methodology

To achieve the set goals, this Proposal shall entail, viz;

Getting the full support of either the owners, Board of Directors or top management of every GASOLINE DEALER by way of educating them with the tax accounting requirements of the BIR

Mapping and assessing the common practices of top/bottom 5 GASOLINE DEALERS in order to have a valid benchmark

Building tax accounting compliance and competency

Setting up and incorporating a uniform tax-accounting strategy and plan into the existing conduct of business operations

Training either the owners, Board of Directors or top management of every GASOLINE DEALER or their authorised representatives on in understanding/comprehending the tax accounting rules and regulations and applying them in their business operations timely and correctly

Creating a ‘Train-the-Trainor’ workshop in order to handle the future challenges and updates in the field of taxation

Monitoring of the results over ensuing six (6) months

Refining as necessary as this Proposal is implemented

Value-Added Benefits

Based on our experiences, those taxpayers who knowingly trained themes

lves to be knowledgeable about the BIR’s rules and regulations had gained self-esteem and self-respect. Some became so courageous and law-abiding, and had reduced their dependency with their lawyers, CPAs and other professionals. Meaning, they substantially decrease the costs that are associated in protecting their lives, livelihoods and liberties, thus, their profits.

Many had channelled the ‘bribe’ money into something appealing to them. Some use it to travel here and abroad while others had placed a retirement plan for themselves and their employees.

The potential benefits are endless. You have just to use your imagination.

Tax Accounting Guide and Manual

Once the required number of eager participants have been reached, each GASOLINE DEALER shall get the FIRST AND EXCLUSIVE TAX ACCOUNTING GUIDE AND MANUAL that will be prepared based on the agreed parameters.

Formal Proposal

Mr. EMELINO T MAESTRO’s (Katax) formal proposal shall be developed and submitted once a meeting have been called for as well as the scope, scale and deliverables had completely been agreed upon and finalised.

Notice

Please remember and tell your friends about this, ‘IGNORANCE OF THE LAW IS THE MOST EXPENSIVE LIFESTYLE.’ and ‘www.facebook.com/Kataxpayer'. Let the compliance with the laws of the State as easy as you breathe. Then, you will live no more in the shadows of fear and corruption that not knowing them bring.

If you are ready to help yourself as well as your business and family, and want to become a Nation-builder, please do not hesitate to text your name, address, email and concerns to 0998 979 3922, 0922 801 0922. You may also call Katax-Manila Office 439 3918, 921 6107 if you are ready to start this project within your company, organization, association, federation and the likes.

EMELINO T MAESTRO

Father of Tax Accounting, Tax Guru

DRAFT PROPOSAL TO SAVE CASH AND ITS EQUIVALENT

Background

On an annual-and-nationwide basis, 15 billion pesos were/are being used to jointly and severally bribe Revenue Officials. In the minds and hearts of many taxpayers, this indecent act is a necessary evil in order to protect a life, a livelihood and the liberty that most of them are enjoying right now. However, all of them are seeking and searching for a long lasting solution to end this unwanted and wasteful use of important resource (cash).

Synopsis

A taxpayer, just like you, is a Nation-builder and the true giver of light and life, through your generous tax payments, to the unfortunates.

It cannot be set aside your wisdom, inspiration and desire to protect your life, family, livelihood and liberty whenever the BIR is auditing, examining and investigating your business, books of accounts and other accounting records. But, there is a better and morally upright way in resolving these perennial troubles.

Your resource should be channelled down either to increase your productivity and profit, decrease your downtime and costs or both which many believed to be so achievable.

Clear and Present Danger

We have already identified the only source of your never-changing tax problems that had caused you so much unbearable stress, sleepless nights, mental anguish and recurring diseases. It is the ignorance of the law of this State (Article 3, New Civil Code).This State had laid down all the fundamentals in making you and your suppliers and customers not be ignorant of its law.

Because of too many laws in which not all of them are applicable to you, this State is not under legal duty to equip you with what you need to know, comprehend and use but it is your destiny and obligation not only to yourself but also to your loved ones to timely and correctly learn it/them.

In taxation, it is alarming to note that GASOLINE DEALERSfrom Petron, Shell, Chevron, et. al., although their business operations are almost identical in many ways, have so different ways in preparing their documentary evidences (document accounting), books of accounts (entry making), and reports (return constructing).

The Philippine Congress had laid down the principle in document accounting, entry making and return constructing (actions). These actions should always be uniform in scope, scale and other aspects.

Challenge

You are neither required to create a new law nor interpret an existing one. Your obligation is to comply with the language and spirit of the laws having control and jurisdiction over your trade, business and conduct. Your challenge is to comply with the laws of this State which is non negotiable. To do this, you must extinguish your obligations that this State has already laid down (Tax Code).

Measurable Objectives

To know the laws of the BIR

To map out the document-accounting, entry-making and return-constructing activities

To design and develop all the necessary accountable forms and tax-basis chart of accounts that are acceptable and understandable to the BIR

To prepare all the relevant reports, statements, lists, schedules and returns correctly and on time

To have a uniform and standardised Tax Accounting Manual

Methodology

To achieve the set goals, this Proposal shall entail, viz;

Getting the full support of either the owners, Board of Directors or top management of every GASOLINE DEALER by way of educating them with the tax accounting requirements of the BIR

Mapping and assessing the common practices of top/bottom 5 GASOLINE DEALERS in order to have a valid benchmark

Building tax accounting compliance and competency

Setting up and incorporating a uniform tax-accounting strategy and plan into the existing conduct of business operations

Training either the owners, Board of Directors or top management of every GASOLINE DEALER or their authorised representatives on in understanding/comprehending the tax accounting rules and regulations and applying them in their business operations timely and correctly

Creating a ‘Train-the-Trainor’ workshop in order to handle the future challenges and updates in the field of taxation

Monitoring of the results over ensuing six (6) months

Refining as necessary as this Proposal is implemented

Value-Added Benefits

Based on our experiences, those taxpayers who knowingly trained themselves to be knowledgeable about the BIR’s rules and regulations had gained self-esteem and self-respect. Some became so courageous and law-abiding, and had reduced their dependency with their lawyers, CPAs and other professionals. Meaning, they substantially decrease the costs that are associated in protecting their lives, livelihoods and liberties, thus, their profits.

Many had channelled the ‘bribe’ money into something appealing to them. Some use it to travel here and abroad while others had placed a retirement plan for themselves and their employees.

The potential benefits are endless. You have just to use your imagination.

Tax Accounting Guide and Manual

Once the required number of eager participants have been reached, each GASOLINE DEALER shall get the FIRST AND EXCLUSIVE TAX ACCOUNTING GUIDE AND MANUAL that will be prepared based not only on the agreed parameters but most importantly, on the BIR rules and regulations.

Formal Proposal

Mr. EMELINO T MAESTRO’s (Katax) formal proposal shall be developed and submitted once a meeting have been called for as well as the scope, scale and deliverables had completely been agreed upon and finalised.

Notice

Please remember and tell your friends about this, ‘IGNORANCE OF THE LAW IS THE MOST EXPENSIVE LIFESTYLE.’ and ‘www.facebook.com/Kataxpayer'. Let the compliance with the laws of the State as easy as you breathe. Then, you will live no more in the shadows of fear and corruption that not knowing them bring.

If you are ready to help yourself as well as your business and family, and want to become a Nation-builder, please do not hesitate to text your name, address, email and concerns to 0998 979 3922, 0922 801 0922. You may also call Katax-Manila Office 439 3918, 921 6107 if you are ready to start this project within your company, organization, association, federation and the likes.